2016 (1) TMI 1256

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessee was returned back with the remark "left", sent at the address mentioned in record (form no.35 and impugned order). Thus, I have no option but to proceed ex-parte, qua the assessee, and tend to dispose of on the basis of material available on record. 2.1. It is also noted that appeal is barred by limitation by 637 days. The assessee has not filed an application for condonation of delay, however, the assessee has filed one affidavit for condonation of delay in filing the appeal. By taking a lenient view and the contents of the affidavit, wherein, it has been mentioned that the mother of the assessee died due to breast cancer and the assessee become disturbed which cause the delay. The ld. DR, Shri, A.K.Dhondial opposed the condonation....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it follows that while considering matters relating to the condonation of delay, judicious and liberal approach is to be adopted. If sufficient cause is found to exist, which is bona-fide one, and not due to negligence of the assessee, the delay needs to condoned in such cases. The expression 'sufficient cause' is adequately elastic to enable the courts to apply law in a meaningful manner, which subserves the end of justice- that being the life purpose of the existence of the institution of the courts. When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred. The Hon'ble Apex Court in Vedabhai vs Santaram 253 ITR 798 observed that inordinate delay calls of c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessee in his affidavit, wherein, he has stated that his mother died of Cancer and he became so sad which caused the delay, therefore, under the facts and the circumstances narrated hereinabove, the delay is condoned. 3. So far as, the merit of the appeal is concerned, I find that the assessment order was also framed u/s 144 of the Income Tax Act as the assessee did not appear before the Assessing Officer in spite of service of various notices as the assessee did not turn up to file the details asked by the Assessing Officer, even on granting final opportunity for 26/11/2010, the assessee merely filed certain documents which were not sufficient. Ultimately, ex-parte assessment was framed by the Assessing Officer. The assessee did not fur....